Partner in the Tax practice area of Demarest, Thiago Abiatar Lopes Amaral holds an LLM, with honors, in Law from Northwestern University Pritzker School Law, an LLM in Tax Law from the Institute of Education and Research (Insper) and a specialization in Tax Law from PUC-SP. Thiago regularly advises large and medium-sized companies in tax litigation and in the advisory area with an emphasis on indirect taxes, serving clients from various sectors of the economy.

  • Advised an important multinational company on aspects related to the ICMS tax war within the context of the validation of tax benefits and the numerous discussions on the topic.
  • Defending the interests of several companies in the agribusiness sector due to changes in the sector’s ICMS tax benefit policies, especially in the state of São Paulo.
  • Regularly advises technology companies in defining the nature of their activities and resulting tax aspects, notably due to potential conflicts of jurisdiction between ICMS and ISS.
  • Regularly advises numerous multinational companies on aspects related to indirect taxes in corporate merger, acquisition and restructuring operations in Brazil with a view to obtaining tax savings.
  • Advised transportation and logistics companies on several aspects related to the taxation of activities, risk mitigation and identification of tax savings.
  • LL.M. , with honors, from Northwestern University, Chicago, USA (2017).
  • LL.M. in Tax Law from INSPER (Instituto de Ensino e Pesquisa), São Paulo/SP, Brazil, (2016).
  • Specialization in Tax Law from the Pontifical Catholic University of São Paulo (COGEAE PUC/SP), São Paulo, Brazil (2011).
  • Specialization in Business Accounting from Saint Paul Escola de Negócios, São Paulo/SP, Brazil, (2010).
  • Bachelor of Laws from Faculdades Metropolitans Unidas (FMU), São Paulo/SP, Brazil, (2006).
  • Member of the Tax Policy Study Group (GEPT – Grupo de Estudos sobre Política Tributária).
  • Co-author of the article “ISS and the concept of services”, Valor Econômico, December 5, 2017.
  • Co-author of the article “Graphic Composition and ISS reform”, Demarest, April 5, 2017.
  • Author of the book “ICMS and the taxation of software downloads in the State of São Paulo”, Editora Almedina. 2018.
  • Co-author of the book “Direito, Tecnologia e Sociedade”, Editora LiberArs, 2020.
  • Portuguese and English